Blixseth v. Internal Revenue Service

CourtDistrict Court, D. Nevada
DecidedFebruary 11, 2021
Docket3:20-cv-00101
StatusUnknown

This text of Blixseth v. Internal Revenue Service (Blixseth v. Internal Revenue Service) is published on Counsel Stack Legal Research, covering District Court, D. Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Blixseth v. Internal Revenue Service, (D. Nev. 2021).

Opinion

1 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 DISTRICT OF NEVADA 8 9 TIMOTHY L. BLIXSETH,

10 Plaintiff, Case No. 3:20-cv-00101-RCJ-WGC 11 vs. ORDER 12 INTERNAL REVENUE SERVICE; et al., 13 Defendants. 14

15 In the First Amended Complaint (the operative complaint), Plaintiff brings this case against 16 Lanny Breuer (who at times relevant to the case “was appointed the number-two person at the 17 [Department of Justice (DOJ)], as Assistant Attorney General in charge of the Criminal Division”), 18 seven federal agencies (United States Internal Revenue Service (IRS), the United States 19 Department of Treasury, the Treasury Inspector General for Tax Administration, the United States 20 Commissioner of Internal Revenue, the DOJ, the United States Federal Bureau of Investigations 21 (FBI), and United States Immigration and Customs Enforcement Agency (ICE)) (“the Agency 22 Defendants”), and Doe Defendants 1–100. (ECF No. 3.) Plaintiff raises ten “legal claims”: 23 • Count One: Illegal Interference in Federal Tax Administration, in Violation of 26 U.S.C. § 7217 Pursuant to a Conspiracy to Violate Plaintiff’s Civil Rights in Violation of 42 24 U.S.C. §§ 1983–1985. 1 • Count Two: Illegal Assessment of Federal Taxes Based on a Conspiracy Pursuant to 18 U.S.C. §§ 1962 (d) and 1964. 2 • Count Three: Illegal Interference in the Administration of Federal Taxes by Means of Violations of the Computer and Wireless Communications Crimes Statutes. 3 • Count Four: Illegal Interference in the Administration of Taxes by Means of Criminal Violations of 50 U.S.C. § 1810 et seq. 4 • Count Five: Illegal Interference in the Administration of Taxes by Means of Violations of the Privacy Act. 5 • Count Six: Illegal Interference in the Administration of Taxes by Means of Tortious Interference with Contract. 6 • Count Seven: Illegal Interference with the Administration of Federal Taxes Based on Fraud. 7 • Count Eight: Intentional Infliction of Emotional Distress. • Count Nine: Count Nine: Illegal Interference in the Administration of Taxes Based on 8 Breaches of Duties of Care, in Violation of 26 U.S.C. §§ 6103, 7217, 7431; and IRS Manual 9.5.11.2.4. 9 • Count Ten: Abuse of Process and Malicious Prosecution. 10 The United States substituted itself for Defendant Breuer for Counts Six, Seven, Eight, Nine, and 11 Ten. (ECF No. 32.) 12 There are three fully briefed motions to dismiss seeking the dismissal of the case in its 13 entirety for all Defendants, which are ripe for this Court to review. During the pendency of these 14 motions, Plaintiff has filed motion seeking leave to file a proposed Second Amended Complaint, 15 which he attached to the motion. This complaint limits the defendants to the United States, Lanny 16 Breuer, Albert Stieglitz, and Doe Defendants 1–100. Plaintiff modified the “legal claims” slightly 17 as follows: 18 • Count One: Conspiracy to Violate Plaintiff’s Civil Rights. • Count Two: Illegal Assessment of Federal Taxes Based on a Conspiracy Pursuant to 18 19 U.S.C. §§ 1962 (d) and 1964. • Count Three: Violations of the Privacy Act. 20 • Count Four: Tortious Interference with Contract / Interference with Prospective Business Advantage / Interference with Prospective Economic Opportunity. 21 • Count Five: Fraud / Fraudulent and Illegal Interference with the Administration of Taxes. • Count Six: Intentional Infliction of Emotional Distress. 22 • Count Seven: Illegal Interference in the Administration of Taxes Based on Breaches of Duties of Care, in Violation of 26 U.S.C. §§ 6103, 7217, 7431; and IRS Manual 9.5.11.2.4. 23 • Count Eight: Abuse of Process / Malicious Prosecution. • Count Nine: Civil Conspiracy. 24 1 Defendants oppose this motion for leave to amend, claiming that such amendment is futile as it 2 fails to address all the argues that they raise in their motions to dismiss. 3 The Court finds that dismissal as Plaintiff’s claims are untimely, and amendment cannot 4 cure this defect. The Court therefore grants the motions to dismiss and denies Plaintiff’s motion 5 for leave to amend his complaint.1 6 FACTUAL BACKGROUND 7 Plaintiff alleges the following in the seventy-three-page First Amended Complaint (ECF 8 No. 3): In 1998, Plaintiff founded a private ski resort called the Yellowstone Club in Montana. (Id. 9 ¶ 11.) He was the sole owner of company, Blixseth Group, Inc. (BGI), which owned 100% of the 10 voting stock of the club. (Id. ¶ 68.) 11 In 2008, Plaintiff’s then-wife, Edra, began divorce proceedings against Plaintiff. (Id. ¶ 16.) 12 She and a group of private and state actors formed a conspiracy to deprive Plaintiff of his stake in

13 the Yellowstone Club by forcing Plaintiff into an involuntary bankruptcy. (See, e.g., Id. ¶ 17.) This 14 initial conspiracy included Mike Meldman, financier Samuel Byrne, former Montana Attorney 15 General Steve Bullock, former Montana Governor Brian Schweitzer, Schweitzer’s campaign 16 donor Ron Burkle, Credit Suisse, and Edra. (Id. ¶¶ 14, 16.) The private actors sought, and 17 ultimately succeeded, to profit by acquiring the club for a fraction of its worth, and then would 18 kickback financial donations to Schweitzer’s gubernatorial campaign. (See, e.g., Id. ¶¶ 32, 45 at 19 8:9–10.)2 20

1 Agency Defendants also filed a Motion for Leave to File Excess Pages (ECF No. 28), requesting 21 that this Court allow them to file their Motion to Dismiss (ECF No. 30) in excess of twenty-four pages. Motions to dismiss are limited to twenty-four pages unless this Court finds good cause to 22 extend that limit. LR 7-3. Defendants point to the length of the complaint, number of the parties, number of claims, and the amount in controversy. Based on these considerations, the Court finds 23 good cause and grants this motion. 2 The Court cites to page and line numbers for some paragraphs as many of the paragraphs span 24 1 To execute this plan, Edra obtained the club under a Marital Settlement Agreement (MSA) 2 with Plaintiff. (Id. ¶ 45 at 8:4–5.) The conspirators then used a series of loans to force the club into 3 a bankruptcy, which allowed the private actors to purchase the club for approximately 4 $100,000,000 despite its true value being approximately $1,000,000,000. (Id. ¶¶ 22–24, 32.) 5 Schweitzer used his political influence in Montana to pressure the federal bankruptcy judge into 6 issuing orders that benefited the conspirators over Plaintiff. (See, e.g., Id. ¶ 140 (“During the 7 bankruptcy proceedings, Edra wrote to her lawyer Dennis Holahan: ‘SB (Byrne) and BS 8 (Schweitzer) have spent enormous political capital and political favors to ensure they get the right 9 outcome from the Montana bankruptcy judge.’”).) 10 In April 2009, Defendant Breuer, who was Burkle’s friend, became Assistant Attorney 11 General for the Department of Justice (DOJ) Criminal Division. (Id. ¶¶ 45 at 9:1–2, 325.) 12 Defendant Breuer and a largely unidentified group of “members of his executive branch team and

13 associates (hereinafter the ‘Breuer Team’), . . . used the IRS and the FBI to illegally target 14 Plaintiff.” (Id.

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Blixseth v. Internal Revenue Service, Counsel Stack Legal Research, https://law.counselstack.com/opinion/blixseth-v-internal-revenue-service-nvd-2021.